M/S Transcorp International Limited vs. Additional Commissioner CGST & Anr.

W.P.(C)/5893/2025HC DelhiGSTCNR DLHC01027037202514 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN5 pages

For Petitioner: Mr. Kumar Visalaksh, Mr. Udit Jain and Mr. Vibhor Sharma AdvsFor Respondent: Mr. Akash Verma, SSC-CBIC with Ms. Aanchal Uppal and Mr. Archit Dwivedi, Advs

AI SummaryDismissed

Held

The High Court declined to exercise its writ jurisdiction under Article 226, relegating the petitioner to the statutory remedy of appeal under Section 107 of the CGST Act. It directed the Appellate Authority to consider all contentions, including the effect of the cited Supreme Court judgments, and granted the petitioner four weeks to file the appeal, waiving limitation.

Facts

The petitioner challenged an Order-in-Original and related GST forms, which included demands for tax and penalty. Despite the availability of a statutory appeal remedy under Section 107 of the CGST Act, the petitioner filed a writ petition, citing two recent Supreme Court judgments as having a material bearing on the matter.

Key Issues

Whether the High Court should entertain a writ petition when a statutory appeal remedy is available, especially when new Supreme Court judgments are cited. The applicability of Supreme Court judgments on export of services and invocation of Section 74 to the petitioner's GST demands.

Sections Cited

Section 107, Section 2(6), Section 2(13), Section 13, Section 74, Section 75(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010270372025 + W.P.(C) 5893/2025 and CM APPL. 26867/2025 M/S TRANSCORP INTERNATIONAL LIMITED .....Petitioner Through: Mr. Kumar Visalaksh, Mr. Udit Jain and Mr. Vibhor Sharma Advs. versus ADDITIONAL COMMISSIONER CGST & ANR. .....Respondents Through: Mr. Akash Verma, SSC-CBIC with Ms. Aanchal Uppal and Mr. Archit Dwivedi, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 14.09.2026

Through the present Writ Petition, the Petitioner assails the Order-in-Original dated 24.01.2025, FORM GST DRC-07 dated 29.01.2025 and the rectification order in FORM GST DRC-08 dated 03.02.2025. 2. Admittedly, the Petitioner has a statutory remedy of Appeal against the Order-in-Original under Section 107 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). The rectification dated 03.02.2025 corrected the penalty reflected in FORM GST DRC-07, and the substantive findings in the Order-in-Original have remained unaltered. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloa

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